When in the course of any lawful investigation by any governmental entity, it is revealed that goods have been received or sold by a business or individual without proper excise tax having been paid, said goods shall be subject to imposition of all due and proper tax. In addition, said goods shall also be subject to any and all accompanying civil and criminal penalties applicable to the importation and/or sale of goods without payment of appropriate taxes.

Upon determination that proper excise taxes on goods have not been paid, the customs division will have the authority to impose back taxes, penalties and interest on all goods in question.